Part 10 Derivative contracts

1. Interpretation
2. Extended meaning of reference in section 591(6)(b)
3. Disapplication of section 645
4. Existing assets representing creditor relationships: options
5. Disapplication of section 648
6. Existing assets representing creditor relationships: contracts for differences
7. Disapplication of section 658
8. Disapplication of section 661
9. Disapplication of section 666
10. Contracts which became derivative contracts on 16 March 2005
11. Contracts which became derivative contracts on 28 July 2005
12. Plain vanilla contracts which became derivative contracts before 30 December 2006
13. Issuers of securities with embedded derivatives: deemed options
14. Contract becoming derivative contract on 12 March 2008
15. Avoidance relying on continuity of treatment provisions: transactions before 16 May 2008
16. Disposals for consideration not fully recognised by accounting practice: disposals before 16 May 2008
17. References to Companies Act 2006
18. Repeal of provisions concerning exchange gains and losses from derivative contracts